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LAW 352

International Tax

Law School

Recommended for route(s):

[ Academia ] Business Law: Estate Planning

Why it is relevant for ...

[ Academia ] as a Foundational Course : Estate planning lawyers may represent foreign individuals or estates and must be well-versed on the international tax aspects of estate planning. This course examines the U.S. federal income taxation of international operations and transactions, including taxation of foreign persons with domestic source income and U.S. persons with foreign income. Tax I is a prerequisite but may be taken concurrently.

General course
Description:

This course examines the United States federal income taxation of international operations and transactions, including international joint ventures and M&A transactions. Income source, foreign tax credits and Subpart F are important. International transfer pricing rules also will be addressed.

Course Style: A Substantive/Statutory course deals with law, theory, and policy in the context of a particular code or statutory scheme.